Individuals not resident in Kazakhstan are subject to taxation on certain Kazakhstan-source income. This Insight provides information on what income is taxable, what exemptions apply, and the general taxation procedure, and...more
An important update to the Controlled Foreign Corporations (CFC) regime, which is expected to be adopted in March, is being considered in Kazakhstan to narrow the scope of the CFC rules temporarily....more
The code includes some key changes in the taxation of dividends, interest, and capital gains....more
The change will be retroactive starting 1 January 2015.
The Kazakhstan tax blacklist is a list of now 60 jurisdictions that Kazakhstan considers to be countries with privileged tax regimes....more